Andrew Cuomo’s income skyrocketed in 2004 while he was gearing up to run for state attorney general, but he made virtually no charitable donations over the last three years, according to tax returns he made public yesterday.

Cuomo, named the Democratic designee for attorney general this week, raked in $819,473 in 2004 and $710,000 last year, mostly from his work at the investment firm Island Capital Group, according to the returns.

But Cuomo, who often talks about the work he does to combat homelessness and his other charitable efforts, made no donations in 2003 or 2004, and gave a mere $2,000 last year – a surprising move for a politician.

Cuomo told reporters the scrimping was because of his well-publicized divorce from Kerry Kennedy.

“The past couple of years have been a period of financial uncertainty for me,” he said. “I wasn’t in a position to make financial contributions.”

That prompted speculation that Cuomo, who split from Kennedy in 2003 after accusing her of cheating on him, didn’t want her lawyers to know if he had extra cash.

Divorce lawyer Raoul Felder said it’s common to stay tight-fisted during divorces because you never know how much money you’ll end up with.

“That sounds highly reasonable” of Cuomo, Felder said. “I see it all the time where, in a divorce case, you never know where you’re going to end up – are you going to end up with your pants?”

Cuomo aides said the divorce was finalized last October.

Still, Cuomo aides insisted he deserves points for the donations his wife made to Help USA and the Robert F. Kennedy Memorial Foundation during their marriage, even though the couple always filed separate returns.

Cuomo also stressed he’s devoted “hundreds of hours” to Help USA.

In 2002, Cuomo gave $1,500. The year before that was his biggest year – about $11,500 – and in 2000 he donated $1,500.

Cuomo Democratic rival Mark Green and his wife gave $28,482 in donations between 2001 and 2005, aides said.

And Republican Jeanine Pirro gave about $13,000 between 2001 and 2004.

Last year, Cuomo raked in about $545,000 as vice president at Island, a firm that builds mega-yacht marinas, and $99,500 from the real-estate company Appraisal Management Co.

He stepped down from the company right after the state Democratic convention, saying he had to because the campaign will be “close to a full-time job.”

His other cash came from his nearly $1 million investment in Entrust Capital Diversified Fund, a hedge fund run by former Dick Gephardt fund-raiser Gregg Hymowitz, a Cuomo pal.